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CITY OF COLUMBIA v. GLENS FALLS INS. CO.

18282

245 S.C. 119 (1964)

139 S.E.2d 529

CITY OF COLUMBIA, Appellant, v. GLENS FALLS INSURANCE COMPANY, South Carolina Insurance Company and South Carolina Tax Commission, Respondents. GLENS FALLS INSURANCE COMPANY, Petitioner, v. CITY OF COLUMBIA, Respondent. SOUTH CAROLINA INSURANCE COMPANY, Petitioner, v. CITY OF COLUMBIA, Respondent.

Supreme Court of South Carolina.

December 10, 1964.

Attorney(s) appearing for the Case

Messrs. John W. Sholenberger, Edward A. Harter, Jr., and Edward M. Woodward, all of Columbia, for Appellant.

George L. Dial, Esq., of Columbia, for Respondent-Taxpayers.

Messrs. Daniel R. McLeod, Attorney General, and James M. Windham, Assistant Attorney General, of Columbia, for Respondent, South Carolina Tax Commission.

Messrs. John W. Sholenberger, Edward A. Harter, Jr., and Edward M. Woodward, all of Columbia, for Appellant, In Reply.

December 10, 1964.

LEWIS, Justice.

This appeal involves the authority of the South Carolina Tax Commission to issue an order directing the appellant, City of Columbia, to refund to the respondent insurance companies certain overpayments of business license taxes collected from them by the city for the years 1959, 1960 and 1961.

In 1962 the respondents, Glens Falls Insurance Company and South Carolina Insurance...

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